Approaches to effective management of tax liabilities through tax auditing

Abdullayev, Abror

Яшил иқтисодиёт ва тараққиёт · 2025-yil

Annotatsiya

The article explores the strategic role of tax auditing in the effective management of tax liabilities within enterprisesunder the current phase of economic liberalization and modernization in the Republic of Uzbekistan. It discusses thetheoretical foundations and practical significance of tax audits in aligning corporate tax practices with the evolving fiscallegislation. The study emphasizes the importance of improving tax discipline and strengthening tax control throughaudit mechanisms. Modern challenges such as digitalization, international compliance, and the need for administrativetransparency are also addressed. The methodological approach includes a comparative analysis of domestic tax auditpractices with international standards. Results suggest that tax audits not only enhance tax compliance but also serveas a preventive tool against violations. The paper concludes with policy recommendations aimed at optimizing state taxadministration and integrating global audit frameworks

Maqola ma’lumotlari
MualliflarAbdullayev, Abror
JurnalЯшил иқтисодиёт ва тараққиёт
NashriyotТошкент давлат иқтисодиёт университети
ISSN2992-8982
Nashr sanasi2025-04-07
Jild3
Son4
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.15344273
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.15344273 · Maqolaning asl sahifasi

Kalit so‘zlar

enterprise, tax liability, taxation, tax audit, tax control, fiscal discipline, tax administration, audit standards, international compliance, Uzbekistan

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAbdullayev, Abror (2025). Approaches to effective management of tax liabilities through tax auditing. Яшил иқтисодиёт ва тараққиёт, 3(4). https://doi.org/10.5281/zenodo.15344273
GOST (OAK)Abdullayev, Abror Approaches to effective management of tax liabilities through tax auditing // Яшил иқтисодиёт ва тараққиёт. – 2025. – T. 3, № 4. – DOI: 10.5281/zenodo.15344273.
MLAAbdullayev, Abror. “Approaches to effective management of tax liabilities through tax auditing.” Яшил иқтисодиёт ва тараққиёт, 3(4), 2025. https://doi.org/10.5281/zenodo.15344273
ChicagoAbdullayev, Abror. “Approaches to effective management of tax liabilities through tax auditing.” Яшил иқтисодиёт ва тараққиёт, 3(4) (2025). https://doi.org/10.5281/zenodo.15344273
HarvardAbdullayev, Abror (2025) ‘Approaches to effective management of tax liabilities through tax auditing’, Яшил иқтисодиёт ва тараққиёт, 3(4). https://doi.org/10.5281/zenodo.15344273
BibTeX
@article{abdullayevabror2025,
  title = {Approaches to effective management of tax liabilities through tax auditing},
  author = {Abdullayev, Abror},
  journal = {Яшил иқтисодиёт ва тараққиёт},
  year = {2025},
  volume = {3},
  number = {4},
  doi = {10.5281/zenodo.15344273},
  url = {https://doi.org/10.5281/zenodo.15344273}
}

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